{"data":{"id":"us-tx/tex.-tax-code-113.102","jurisdiction":"us-tx","citation":"Tex. Tax Code § 113.102","heading":"APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED.","body":"No lien created by this title is effective against a bona fide purchaser for value of goods, wares, or merchandise daily exposed for sale in the regular course of business if the purchase and actual or constructive possession of the goods, wares, or merchandise is completed before the goods, wares, or merchandise are seized under a valid legal writ or other lawful process.\nActs 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 113. TAX LIENS","SUBCHAPTER B. APPLICATIONS AND STATUS OF STATE TAX LIENS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.113.htm#113.102","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"272e0ff17d8594e7bfd340f048a47d26e55d3c5ca561e95a2bcf97a588606692","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-113.101","next":"us-tx/tex.-tax-code-113.103"},"notice":"GroundRules: Original legal text. Not legal advice."}